- (1.) This writ petition is directed against an order of the Collector (Appeals) Central Excise dated 9.1.1991. Against this order an appeal lies to C.E.GA.T. under the provisions of the Act, There is no reason why the petitioner should not have availed of the said remedy. It is, however, stated in paragraphs 22 and 23 of the writ petition that the appellate order sent to the petitioner company by post was misplaced in the records of the company and was discovered only in the third week of June, 1991. The present writ petition is field in this Court on 12th July, 1991.
(2.) Having regard to the facts and circumstances of the case, we are of the opinion that the petitioner should adopt the remedy of appeal provided by statute. It may be remembered that the time of filing the appeal is three months from the date of receipt of the order.
(3.) In the circumstances, the writ petition is dismissed. It is, however, directed that if the petitioner files an appeal before the C.E.G.A.T. against the aforesaid order dated 9.1.1991 on or before 12th August, 1991, the same shall be entertained by it without raising an objection on the ground of limitation and deal with the appeal in accordance with law.;